317 Mass. 598 | Mass. | 1945
This is an appeal by the board of assessors of Boston, hereinafter referred to as the assessors, from a decision by the Appellate Tax Board abating a tax assessed for the year 1943 on certain real estate owned and occupied by the taxpayer.
The relevant facts found by the board follow: The taxpayer was duly incorporated under G. L. (Ter. Ed.) c. 180 on January 6, 1942, with the power to issue stock with a par value of $10 a share, of which it issued two hundred shares to the World Wide Broadcasting Foundation, Inc., a New York corporation, hereinafter referred to as the New York foundation, in exchange for personal property and cash. That corporation was the only shareholder on the taxing date. The corporate purposes of the taxpayer, which are identical with those of the New York foundation, are as follows: "To foster, cultivate and encourage the spirit of international understanding and co-operation and to promote the enlightenment of individuals throughout the world. To develop, produce, and broadcast programs of a cultural, educational, artistic or spiritual nature, and to arrange for the interchange of constructive radio programs throughout the world. To study, develop and disseminate radio programs which will enhance the cultivation of spiritual values and tend to promote the growth of individual character. To disseminate by radio, television, or other means, cultural, educational, artistic or spiritual ideas in support of the objects and purposes of the corporation; and to issue books, pamphlets and other printed matter to supplement the same. To purchase, own, acquire by gift, devise or bequest, to improve and to mortgage, pledge, lease, sell, assign, transfer or otherwise dispose of radio facilities and other real and personal property of every kind, class and description wherever the same may be situated, as may be necessary for the carrying out of the purposes of the corporation. To raise funds by voluntary contributions and subscriptions and to accept money and property of every kind and description by gift, devise or bequest, and to expend the same, or the income therefrom, for the purpose of carrying out the objects and purposes of the corporation
The evidence is not reported, and hence the conclusions of the board, as well as the general finding for the taxpayer, which imports a finding of all facts necessary to support it not inconsistent with facts actually found, are reviewable in accordance with the principles set forth in Assessors of Boston v. Garland School of Home Making, 296 Mass. 378, 383-384, and cases cited. Assessors of Boston v. Boston Pilots’ Relief Society, 311 Mass. 232, 235-236.
Summed up, the specifications of errors alleged by the assessors are in the main that the finding by the board
The assessors also specified error to the effect that the board’s finding that there is nothing in the by-laws of the taxpayer relating to its dissolution or to the payment of income and profits, if any, to the shareholders was not warranted. This was a finding of fact which will not be reviewed except as error of law may appear. We discover no such error. It may be added that the evidence with' respect to that subject matter is set out in the record, consisting of a colloquy between counsel for the parties and the board at which, in response to the inquiry of counsel for the assessors,” counsel for the taxpayer stated without contradiction that the by-laws were in fact silent on the subject matter of dissolution and of payments of income and profits, if any, to shareholders. As matter of law, the board could consider that undisputed fact evolved from the statements of counsel and decide the issue accordingly, since it took the place of evidence. Dwyer v. Dwyer, 239 Mass. 188, 190. Kane v. School Committee of Woburn, ante, 436. The assessors also argue that a requested ruling of the taxpayer that was granted by the board was inconsistent with the denial of two of the assessors’ requests for rulings. Without pausing to discuss the standing of requests for rulings in the • present proceeding (see Harrington v. Anderson, 316 Mass. 187, 191-193), it is sufficient to say that, in the circumstances complained of, since a right result was reached, it will not be disturbed. Bianco v. Lay, 313 Mass. 444. Epstein v. Boston Housing Authority, ante, 297, 303.
We proceed to consider the main contention of the assessors which has already been described. It is the real issue in the case.
The assessors make no contention that the purposes
In our opinion the taxpayer has established that it is a charitable institution in purpose and in the work done, and that the real estate in question is owned and occupied by it solely in carrying out the charitable purposes for which it was incorporated. We are not called upon to decide what disposition would be required to be made of the property of the taxpayer should its purposes cease to be susceptible of execution according to their foundation. See, however, Opinion of the Justices, 237 Mass. 613, 617-618.
It follows that abatement must be granted in the amount of $1,435 with interest at the rate of four per cent per annum from September 29, 1943, the date of payment of the tax, together with the costs' of this appeal. See St. 1939, c. 366, § 1.
So ordered.